ANNUAL ACCOUNTS OF THE PORT AUTHORITY OF VALENCIA

Abstract

Currently, the economic management of production, distribution and service systems is conditioned by the requirement to introduce sustainability criteria. This requirement translates into an increase in the number of agents who are interested in the management of the organization and therefore into an increase in environmental, economic and social information that facilitates and improves the decision-making process. The article, using the case method, shows the evolution and improvements generated in the Environmental Report and the Annual Accounts of the Port Authority of Valencia by introducing environmental criteria in their preparation.